Showing papers in "Accounting, Management and Information Technologies in 1992"

TL;DR: In this paper, the authors argue that methodological monism is untenable, and that a disciplined methodological pluralism for our field is a reasonable position that does not lead to anarchism, and propose an approach derived from Laudan's reticulated model of scientific rationality and from Toulmin's model of arguments.

TL;DR: In this article, an episode in the development of management information systems in NHS hospitals in the UK is analysed, which reveals considerable interpretative flexibility surrounding the understandings of the nature and purpose of resource management, and of the technologies that might be used to implement it.

TL;DR: This paper proposes Giddens' theory of structuration as a conceptual foundation for CSCW research and suggests seven implications of the framework for future research into platform software features, research methods, systems development approaches, and interactions between CSCw use processes and organizational structures.

TL;DR: An empirical exploration of language use by system analysts in an organizational analysis exercise is reported on that reveals how the schemas used in the analysis shaped the formulation of problems and the choice of action.

TL;DR: A unified framework for analyzing and designing process feedback is proposed and it is suggested that the specification of feedback become an essential activity in building interactive information systems.

TL;DR: In this article, the authors report on two longitudinal field studies of attempts to transform front line operational units (cost centers) into centers of trust that actively use operational and accounting information to achieve improvement.

TL;DR: The effective application of causal mapping as a RA tool is presented and a case study is described in which the causal mapping technique was applied to develop a rich understanding of an ill-structured organizational phenomenon.

TL;DR: The present paper explores this question and attempts to break through conventional conceptions of information accessibility, appraised not only in terms of its obvious virtues, but in termsof its oft-hidden costs.

TL;DR: In this paper, the authors present four cases of budgeting in public sector organizations in Sweden and analyzes them with help of text-related metaphors, focusing on the issue of authorship and the text itself and its interpretation.

TL;DR: It is shown that the relational data model, despite its market dominance, is not an effective tool for modeling financial accounting systems and an object-oriented model supports generalizing abstractions and complex data structures.

TL;DR: In this paper, the authors analyze the changing context for decision making and describe the main strategies for dealing with decision making in unprogrammable contexts: (a) take into account more and more non-standardized information; (b) follow and copy experiences; (c) reversed accounting; (d) experiment and search; (e) design approach; and (f) increase feedback during and after the innovation.

TL;DR: A functional approach to accounting systems development is introduced, motivated by program verification issues from an auditor's viewpoint, and the result is a formal algorithmic model of accounting that is consistent with current developments in computer science.

TL;DR: A quantitative model for choosing system components (controls) that incorporates the trade-off between thecost of establishing controls and the cost of not having them is presented and applied to the use of controls in any type of system.